City of Point Arena
Profit & Loss Budget Performance
July 2025
Jul 25 YTD Expenditures
Ordinary Income/Expense
Income
4119 · Measure X Tax Increase 2025 6,772.41 6,772.41
4118 · PLHA - Permanent Local Housing 0.00 0.00
4100 · Property Taxes 0.00 0.00
4108 · Sales Tax - General 4,807.08 4,807.08
4109 · Sales Tax - Streets 4,768.17 4,768.17
4111 · Transient Occupancy Tax 10,513.98 10,513.98
4113 · Transfer Tax 0.00 0.00
4125 · BLM Reimbursements 0.00 0.00
4200 · Gas Tax 0.00 0.00
4250 · RMRA SB1 Funds 1,052.08 1,052.08
4300 · Grant Revenues
4377 · USED OIL FUND 0.00 0.00
4376 · BEVERAGE RECYCLING 0.00 0.00
4370 · COASTAL CONV - PIER RESIENCY GR 0.00 0.00
4375 · CAL RECYCLE COMPOSTING GRANT 110.00 110.00
4345 · Prop 68 Grant 0.00 0.00
4360 · State Water Grants -Waste Water 0.00 0.00
4350 · FEMA Grants 0.00 0.00
4310 · Grants - CDBG 0.00 0.00
4340 · COP's AB1913 Allocation 0.00 0.00
Total 4300 · Grant Revenues 110.00 110.00
4410 · Franchise Fees 0.00 0.00
4420 · Business License Fee 0.00 0.00
4440 · Planning Fees/Permits 500.00 500.00
4510 · Interest Income 117.18 117.18
4520 · Rents & Concessions 6,673.82 6,673.82
4590 · Principal Collected 0.00 0.00
4610 · Boat Storage 1,695.00 1,695.00
4620 · Landing Fees 2,353.85 2,353.85
4630 · Hoist Rental 0.00 0.00
4640 · Launch Fees 300.00 300.00
4710 · Sewer Service Fees 6,561.42 6,561.42
4810 · Donations and Contributions 0.00 0.00
4990 · Miscellaneous Sales & Services 355.13 355.13
Total Income 46,580.12 46,580.12
Gross Profit 46,580.12 46,580.12
Expense
Jul 25 YTD Expenditures
6100 · Salaries & Wages
6110 · Salaries & Wages, Regular 28,305.78 28,305.78
6120 · Overtime Wages 536.63 536.63
6140 · Vacation Pay 1,186.86 1,186.86
6150 · Sick Pay 1,113.21 1,113.21
6160 · Holiday Pay 1,949.30 1,949.30
6170 · On-Call Pay 840.00 840.00
6190 · Other Pay 1,281.51 1,281.51
6100 · Salaries & Wages - Other 0.00 0.00
Total 6100 · Salaries & Wages 35,213.29 35,213.29
6200 · Payroll Taxes & Benefits
6210 · FICA/Medicare - Employer 2,693.87 2,693.87
6220 · Unemployment Insurance 44.17 44.17
6230 · Workers Comp 12,887.00 12,887.00
6240 · Health Benefits
6241 · Health Insurance - Employer 451.14 451.14
Total 6240 · Health Benefits 451.14 451.14
6250 · SIMPLE IRA - Employer 328.27 328.27
6290 · Other Benefits 0.00 0.00
6200 · Payroll Taxes & Benefits - Other 0.00 0.00
Total 6200 · Payroll Taxes & Benefits 16,404.45 16,404.45 6300 · General Administration Costs
6310 · Advertising/Noticing 204.00 204.00
6320 · Election Costs 0.00 0.00
6330 · Dues & Memberships 600.00 600.00
6340 · Liability Insurance 42,332.56 42,332.56
6347 · Property Insurance 4,182.00 4,182.00
6350 · Licenses/Permits/Fees 0.00 0.00
6360 · Office Supplies 422.50 422.50
6365 · Postage 0.00 0.00
6370 · Printing 0.00 0.00
6380 · Storage/Rents 198.00 198.00
6390 · Training/Travel 813.67 813.67
6300 · General Administration Costs - Other 0.00 0.00
Total 6300 · General Administration Costs 48,752.73 48,752.73 6400 · Professional Services
6410 · Professional - Accounting 273.18 273.18
6420 · Professional - Audit 0.00 0.00
6430 · Professional - Consultant 375.00 375.00
6440 · Professional - Engineer 0.00 0.00
6460 · City Attorney 0.00 0.00
Total 6400 · Professional Services 648.18 648.18
Jul 25 YTD Expenditures
6500 · Program Supplies & Services
6521 · Rent - Equipment 420.07 420.07
6530 · Outside Services 550.00 550.00
6541 · Repairs/Maint - Building 490.11 490.11
6542 · Repairs/Maint - Equipment 15,904.00 15,904.00
6543 · Repairs/Maint - Streets 0.00 0.00
6551 · Supplies - Safety 288.34 288.34
6552 · Supplies & Tools 2,981.11 2,981.11
6560 · Telephone 431.86 431.86
6561 · Utilities 11,338.70 11,338.70
6565 · Internet Fees 625.96 625.96
6572 · Vehicle - Fuel 762.31 762.31
6573 · Vehicle - Maintenance 0.00 0.00
6580 · COPS 8,333.33 8,333.33
Total 6500 · Program Supplies & Services 42,125.79 42,125.79 6600 · Enterprise Supplies & Services
6610 · Chlorine 0.00 0.00
6630 · Lab/Testing 0.00 0.00
Total 6600 · Enterprise Supplies & Services 0.00 0.00
6900 · Other Expenses
6910 · Miscellaneous Expense 0.00 0.00
6900 · Other Expenses - Other 0.00 0.00
Total 6900 · Other Expenses 0.00 0.00
8200 · Debt Service - Interest 1,730.75 1,730.75
Total Expense 144,875.19 144,875.19
Net Ordinary Income -98,295.07 -98,295.07
Net Income -98,295.07 -98,295.07
Type Date Num Name Memo Amount
Total 1110 · General Fund Checking - RCU
Bill Pmt -Check 07/09/2025 15174 Alpha Analytical Labratories, Inc. -1,084.00 Bill Pmt -Check 07/09/2025 15175 ChargePoint Inc. -3,780.00 Bill Pmt -Check 07/09/2025 15176 Dan Doyle Fuel reimbursement -61.60 Bill Pmt -Check 07/09/2025 15177 JR's Auto Care -104.10 Bill Pmt -Check 07/09/2025 15178 Mendocino County Auditor - Prop Tax Admin -1,604.67 Bill Pmt -Check 07/09/2025 15179 Mendocino County Sheriff -8,333.33 Bill Pmt -Check 07/09/2025 15180 Moffatt & Nichol -15,680.00 Bill Pmt -Check 07/09/2025 15181 Redwood Empire Division -225.00 Bill Pmt -Check 07/09/2025 15182 Sean Robertson - V -1,620.00 Bill Pmt -Check 07/09/2025 15183 Tom White -200.00
Bill Pmt -Check 07/13/2025 15184 Charles Schwab & Co, Inc Group 1411-1719 -636.14 Bill Pmt -Check 07/13/2025 15185 Community Development Services PLHA grants -375.00 Bill Pmt -Check 07/13/2025 15186 John Biglow propane reimbursement -86.53 Bill Pmt -Check 07/13/2025 15187 Marie Jones Consulting April 2025 -6,345.00 Bill Pmt -Check 07/13/2025 15188 Mendocino Community Network Internet fees: Email - carryover; acct # 3425 -9.00 Bill Pmt -Check 07/13/2025 15189 Point Arena Gas -591.50 Bill Pmt -Check 07/13/2025 15190 Point Arena Water Works, Inc. -954.52 Bill Pmt -Check 07/13/2025 15191 S&B acct 11300, 11320, 11280 -490.11 Bill Pmt -Check 07/13/2025 15192 USPS VOID: PO Box renewal - one year 0.00 Bill Pmt -Check 07/23/2025 15193 Community Development Services PLHA grants -1,800.00 Check 07/11/2025 EFT PG&E Multiple Accounts -1,871.85
Check 07/03/2025 14825 2025-07-03 Payroll -69.26
Check 07/03/2025 14826 2025-07-03 Payroll -92.35
Check 07/03/2025 14827 2025-07-03 Payroll -92.21
Check 07/03/2025 EFT Payroll Direct Deposits 2025-07-03 Payroll -13,684.97 Check 07/18/2025 051 2025-07-18 Payroll -92.21
Check 07/18/2025 EFT Payroll Direct Deposits 2025-07-18 Payroll -12,599.35 City of Point Arena
Schedule of Checking Account Transactions - Cash Basis
July 1-31, 2025
Type Date Num Name Memo Amount
Check 07/03/2025 14828 NV State Collection & Disb Unit -229.66 Check 07/16/2025 050 NV State Collection & Disb Unit -229.66 Check 07/14/2025 EFT PG&E Multiple Accounts -7,818.03
Check 07/25/2025 EFT Employment Development Department State Payroll Taxes -790.41 Check 07/25/2025 EFT US Treasury Federal Payroll Taxes -4,566.33 Check 07/09/2025 EFT Employment Development Department State Payroll Taxes -906.81 Check 07/09/2025 EFT US Treasury Federal Payroll Taxes -4,874.04 General Journal 07/01/2025 LOAN 02-Int Transfer payment to LOAN 02 -3,681.95 TOTAL CHECKING EXPENDITURES -95,579.59
1119 · Department Head Access Account
Check 07/01/2025 EFT Amazon.com Sand bags for events -244.95 Check 07/01/2025 EFT Zoom.us -50.97
Check 07/01/2025 EFT Further Reach -270.00
Check 07/02/2025 EFT Manchester Beach KOA Propane -30.36 Check 07/02/2025 EFT Intuit -1,867.56
Check 07/04/2025 EFT Friedman's Home Improvement -71.24 Check 07/14/2025 EFT Manchester Beach KOA Propane -31.72 Check 07/16/2025 EFT BlendMagic Natural Weed Killer -129.99 Check 07/16/2025 EFT VistaPrint Envelopes/office -148.99 Check 07/16/2025 EFT Staples -94.73
Check 07/16/2025 EFT Amazon.com Toilet Seat Covers -24.57 Check 07/16/2025 EFT Amazon.com Toilet paper -48.94
Check 07/17/2025 EFT Pitney Bowes Global Financial Serv LLC Postage - last payment -54.63 Check 07/17/2025 EFT Home Depot Paint and Soap -92.57
Check 07/18/2025 EFT CA Municipal Clerks Association Membership -300.00 Check 07/18/2025 EFT Amazon.com Staff Work Shirts -94.23 Check 07/18/2025 EFT SUMMIT HOSTING -215.00
Check 07/18/2025 EFT Carhartt Staff Sweatshirts -194.11 Check 07/19/2025 EFT Amazon.com Paint for Streets -304.58 Check 07/19/2025 EFT Staples -167.65
Check 07/22/2025 EFT Flamingo Hotel for Forklift Train the Trainer Course -209.43
Type Date Num Name Memo Amount
Check 07/22/2025 EFT US Cellular -158.89
Check 07/27/2025 EFT Otter Voice to Text Assistance -30.00 Check 07/30/2025 EFT Costco Checks -196.71
Check 07/30/2025 EFT Adobe -59.99
TOTAL CREDIT CARD EXPENSES -5,091.81
DEPOSITS
Deposit 07/01/2025 Deposit 6,103.38
Deposit 07/01/2025 Deposit 8,046.00
Deposit 07/24/2025 Deposit 4,807.08
Deposit 07/24/2025 Deposit 4,768.17
Deposit 07/24/2025 Deposit 6,772.41
Deposit 07/22/2025 Deposit 1,052.08
Deposit 07/14/2025 Deposit 3,328.85
Deposit 07/14/2025 Deposit 12,063.92
Deposit 07/21/2025 Deposit 300.13
TOTAL DEPOSITS 47,242.02